Substantiation file requirements – journals
Client Substantiation File.
Information required | Responsibility | Completed | Reference |
The types of journals that can be entered in to the accounting system, including an explanation of what each journal type is used for. | |||
If short codes are used to identify journal in the accounting system, then an explanation of what these stand for. | |||
A listing of all journals processed for the year. | |||
A listing of all users who can record journal entries and other adjustments. A listing of usernames is also required if the reports used will refer to user names. |